5703.054
Form of filing required documents.

The tax commissioner shall prescribe the form that the
signature and declaration, if any, shall take on any document required to be
filed with the commissioner and on any document required under Chapter 3734.,
3769., 4303., or 4305. or Title LVII of the Revised Code to be filed with the
treasurer of state. The commissioner may authorize an electronic or other
alternative form of filing of any document required to be filed with the
commissioner or the treasurer of state under Chapter 3734., 3769., 4303., or
4305. or Title LVII of the Revised Code.